Europe · RON
Romania
Reviewed 2026-06-21
Top income tax
10%
Self-employed SS
Yes
VAT
21%
Capital gains
16%
Exit tax
No
Nomad visa
Yes
68
/ 100
Tax efficiency52
Ease to enter77
Ease to exit81
Cost of living86
Internet50
English100
Romania pairs a 10% flat personal income tax with a 16% standard corporate rate and a popular 1% micro-enterprise regime for small companies, though the revenue cap for that regime was cut to about EUR 100,000 for 2026. Solopreneurs face heavy social charges, since employed income carries 25% pension plus 10% health contributions and self-employed individuals owe pension and health contributions once income passes set minimum-wage multiples. There is no wealth tax, no general inheritance or gift tax, and no individual exit tax, but VAT rose to 21% and dividend tax to 16% in the 2025 fiscal package.
Personal income tax
Income tax structureFlat
Top income tax rate10%
Entry income tax rate10%
Taxation basisWorldwide
Local/state income taxNo
Social security
Self-employed social securityYes
Employee SS rate35%
Employer SS rate2.25%
Indirect & other taxes
VAT standard rate21%
Capital gains rate16%
Long-hold CGT exemptionNo
Wealth taxNo
Inheritance/gift taxNo
Property taxNo
Exit & residency
Exit taxNo
EU/EEA deferralNo
Days to trigger residency183 days
Corporate
Corporate income tax rate16%
WHT on dividends16%
CFC rulesYes
Incentives & special regimes
Special expat regimeNo
Immigration & setup
Digital nomad visaYes
DNV monthly income requirement$6,000
Entrepreneur visaYes
Ease of setup3 / 5
Lifestyle
Cost of living index37
Internet speed218 Mbps
English proficiencyHigh
Civil liberties80
Sources
- PwC Worldwide Tax Summaries — Romania Individual: Taxes on personal income
- PwC Worldwide Tax Summaries — Romania Individual: Other taxes (social security and VAT)
- PwC Worldwide Tax Summaries — Romania Corporate: Taxes on corporate income
- PwC Worldwide Tax Summaries — Romania Individual: Income determination (capital gains and dividends)
- Romanian Ministry of Foreign Affairs — Long-stay visas (digital nomad / type D)
Informational only. Nothing here is tax, legal, or financial advice. Tax rules change often and vary by personal circumstance. Verify every figure against an official source and a qualified adviser before acting. Figures are re-expressed from public sources and cited per country.